Sifrei Mitzvot sur L’Exode 21:37

כִּ֤י יִגְנֹֽב־אִישׁ֙ שׁ֣וֹר אוֹ־שֶׂ֔ה וּטְבָח֖וֹ א֣וֹ מְכָר֑וֹ חֲמִשָּׁ֣ה בָקָ֗ר יְשַׁלֵּם֙ תַּ֣חַת הַשּׁ֔וֹר וְאַרְבַּע־צֹ֖אן תַּ֥חַת הַשֶּֽׂה׃

Si quelqu’un dérobe un bœuf ou une brebis, puis égorge ou vend l’animal, il donnera cinq pièces de gros bétail en paiement du bœuf, quatre de menu bétail pour la brebis.

Mishneh Torah, Theft

Whenever a person steals property that is worth a p'rutah or more, he transgresses a negative commandment, as Exodus 20:13 states: "Do not steal." Lashes are not administered for the violation of this commandment, for one is obligated to give compensation. For the Torah requires a thief to compensate the party from whom he stole, whether he be a Jew or a gentile, an adult or a minor.

Mishneh Torah, Theft

The Torah prohibits stealing even the slightest amount.It is forbidden to steal as a jest, to steal with the intent to return, or to steal with the intent to pay. All is forbidden, lest one habituate oneself to such conduct.

Mishneh Torah, Theft

Who is a thief? A person who takes assets belonging to a colleague in stealth, without the owner's knowing - e.g., a pickpocket who is not detected by the owner or the like. If, however, a person takes a colleague's assets in open view and with public knowledge by force, he is not considered a thief, but rather a robber. For this reason, an armed bandit who steals is not considered a robber, but a thief. This applies even when the owner takes notice when he steals.